Scope
Article 8
Articles 9 to 16 shall apply to the recognition and valuation of assets and liabilities, other than technical provisions.
Commission Delegated Regulation (EU) 2015/35 Article 8
Commission Delegated Regulation (EU) 2015/35 Article 8
Other provisions in CHAPTER II — VALUATION OF ASSETS AND LIABILITIES
- Article 7: Valuation assumptions
- Article 9: Valuation methodology — general principles
- Article 10: Valuation methodology — valuation hierarchy
- Article 11: Recognition of contingent liabilities
- Article 12: Valuation methods for goodwill and intangible assets
- Article 13: Valuation methods for related undertakings
- Article 14: Valuation methods for specific liabilities
- Article 15: Deferred taxes
- Article 16: Exclusion of valuation methods
CitationArticle 8 of Commission Delegated Regulation (EU) 2015/35 (LawPlayer, data as of 2026-07-04)
© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.
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Commission Delegated Regulation (EU) 2015/35, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER II — VALUATION OF ASSETS AND LIABILITIES — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections